Sheikh Mohamed bin Zayed elected President of the UAE

Latest: Sheikh Mohamed bin Zayed meets regional leaders in Abu Dhabi

Sheikh Mohamed bin Zayed, Ruler of Abu Dhabi, has been elected the country's president.

The official announcement followed a meeting in Abu Dhabi of the rulers of the Emirates.

He becomes the third president in the UAE's history, following the death of Sheikh Khalifa on Friday.

State news agency Wam reported the decision by the Federal Supreme Council, which comprises the rulers of which comprises the rulers of the seven emirates.

We congratulate him, and we pledge allegiance to him, and our people pledge allegiance to him

Sheikh Mohammed bin Rashid,
Vice President and Ruler of Dubai

The President, Sheikh Mohamed “expressed his appreciation for the dear trust that his brothers, their highnesses, members of the Federal Supreme Council, have entrusted him with, praying that Almighty God helps him succeed, helps him in taking on this great responsibility and meeting it in serving the UAE and its loyal people”, in comments published by Wam.

Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, offered his congratulations.

“Today, the Federal Supreme Council elected my brother, His Highness Sheikh Mohamed bin Zayed Al Nahyan, as President of the State,” he wrote on Twitter.

“We congratulate him and we pledge allegiance to him, and our people pledge allegiance to him.”

The council held a meeting at Mushrif Palace, Abu Dhabi, chaired by Sheikh Mohammed.

Present were Sheikh Mohamed bin Zayed, Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, Sheikh Humaid bin Rashid Al Nuaimi, Ruler of Ajman, Sheikh Hamad bin Mohammed Al Sharqi, Ruler of Fujairah, Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain and Sheikh Saud bin Saqr Al Qasimi, Ruler of Ras Al Khaimah.

Sheikh Dr Sultan, Ruler of Sharjah, said: “As he has witnessed the UAE's renaissance from a young age, accompanied by the late Sheikh Zayed bin Sultan Al Nahyan, Sheikh Khalifa bin Zayed Al Nahyan, and the Founding Leaders, President His Highness Sheikh Mohamed bin Zayed Al Nahyan has significantly contributed to UAE's development and achievements due to his wise vision, constant support and direct guidance.

“We congratulate President His Highness Sheikh Mohamed bin Zayed Al Nahyan, and ask Allah Almighty to grant him success and prosperity.

“We affirm our permanent solidarity in serving the nation and preserving its union under his wise leadership.”

A statement by the Ministry of Presidential Affairs said that, according to Article 51 of the Constitution, Sheikh Mohamed bin Zayed was elected unanimously.

On Saturday, Sheikh Mohamed is receiving condolences over the death of his brother Sheikh Khalifa from the rulers and senior Emirati officials.

Foreign diplomats and leaders are expected to visit to pay their respects and meet the new president in the coming days.

Dr Anwar Gargash, diplomatic adviser to the President, said: “The smooth transition of power in the UAE reflects the strength of institutional work and the advanced standards of governance and stability.

“We thank God for the blessing of the UAE and pledge allegiance to Sheikh Mohamed bin Zayed. May God protect him as President and leader.”

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Defenders Alexander-Arnold, Chilwell, Coady, Godfrey, James, Maguire, Mings, Shaw, Stones, Trippier, Walker, White

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1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks.

4. More beneficial VAT and excise tax penalty regime

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5. Greater emphasis on statutory audit

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6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.

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Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

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10. Substance and CbC reporting focus

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Types of fraud

Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

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Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million